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    Misappropriation of Assets and Fraud Indicators in Financial Reporting: A Case Study
    (Güvence Hizmetleri Derneği, 2021) Özçelik, Musa; Kurt, Ganite
    There are indicators signaling that fraud has occurred or may occur in an organization. These are called as fraud indicators. Identifying the fraud indicators in advance of the damage grows before or after fraud occurs will reduce losses caused by fraud. In this study, the misappropriation of assets in SAS No: 99 and ISA Article 240 and fraud indicators determined for financial statements frauds are presented with an authentic grouping, and it has been conducted a case study. As a result of grouping, fraud indicators are divided into two main groups as before and after fraud. While the indicators before fraud are presented in three groups as pressure, opportunity, and rationalization; unlike the literature, the indicators after fraud are presented in three separate groups as concealing, conflict, and variation. There might occur some changes and conflicts, as well as the behaviors aimed at concealing the fraud after fraud occurs. The examples of events that occurred in a bank operating in Turkey have been examined and the warning signs appeared before and after the occurrence of fraud have been identified and it has brought 11 new fraud indicators into the literature.
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    The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets
    (Emerald Group Publishing Ltd, 2024) Ozcelik, Musa; Kurt, Ganite
    PurposeThis study aims to gain a new perspective on auditing by measuring investors' fraud perception and to reveal the necessity of increasing individuals' fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor's perspective.Design/methodology/approachAs part of this quantitative research, a survey was conducted on individuals residing in T & uuml;rkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program.FindingsFraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets.Originality/valueIn an environment where traditional auditing activities are insufficient, increasing investors' perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors' knowledge, the present study might be among the first to investigate the impact of individuals' perceptions of fraud on their investment intentions in crypto assets.
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    THE RELATIONSHIP BETWEEN INNOVATION ACTIVITIES AND PROFITABILITY OF BIST MANUFACTURING COMPANIES
    (Kafkas University Iibf, 2024) Zengin, Bekir; Kurt, Ganite
    This study's purpose is to analyze the connection between innovation activities and profitability of companies trading in the manufacturing industry on the Istanbul Stock Exchange. For this purpose, data from independently audited financial and income statements of 45 manufacturing companies with R&D expenditures during 2008-2021 are analyzed using the panel data. According to the examination's findings, there is an important and advantageous connection between business innovation activities and firm profitability. To conclude, the results of research examining the connection between innovation activity and profitability have both micro and macro implications. On a micro level, the solution assists firms in gaining a competitive advantage by ensuring that existing production systems operate effectively and increasing their share. At the macro level, they improve the welfare of society and help promote long-term economic growth and the accumulation of knowledge, especially the effective and cost-effective utilization of national resources.